Melissa Wiley was quoted in a Journal of Accountancy article titled “It’s No Joke: Being Nice Is Among This Attorney’s Top Ways To Deal With the IRS.”
In the article, Melissa discusses her top three tactics for dealing with the IRS: deep knowledge of the Internal Revenue Manual (IRM), utilizing self-service options on the IRS website when possible, and simply being nice to the IRS agents on the other end of the line.
Melissa says, “Be nice. Be really nice. Imagine the job that is, you sitting on the other end of a phone line in Ogden or Philadelphia or Cincinnati, and you’re working for the IRS. It is a hard job. People are not nice to those people.”
The article explores the challenges faced by IRS workers in resolving complex tax controversy cases. It is estimated that the IRS workforce was reduced by 20-25% in 2025, including the resignations of highly-experienced IRS employees. Melissa described a conversation with an IRS employee in which the employee noted that before the staff reductions IRS team members had an average of 25 years of experience. The average is now 11 years of experience.
Melissa emphasized that familiarity with the IRM can help tax professionals provide the best service to clients and assist IRS personnel in resolving matters efficiently. “So being able to say, ‘Look, I think you can get me what I need if you go to this part of the IRM,’ … you’re just kind of helping folks out to get to the right answer because so many of the people at the IRS want to do the right thing. They’re not out to make our lives miserable.”
A thorough understanding of the IRM can speed up IRS phone calls as well, but there are also remedies only found in the IRM, such as first-time abatements, which the article explains in more depth.
You can read the complete article at the Journal of Accountancy here.
About Melissa
With more than 20 years of experience in tax law, Melissa has represented a diverse range of clients, from large corporations to high-net-worth individuals, in complex disputes with federal and state taxing authorities. Known for her calm, empathetic style, Melissa excels at distilling intricate tax issues into clear, actionable insights — helping her clients efficiently resolve disputes and focus on what matters most in their businesses and lives.
